| 000 | 01273cam a2200253 4500500 | ||
|---|---|---|---|
| 005 | 20250112021530.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_ade Brébisson, Hélène _eauthor |
| 245 | 0 | 0 | _aFinance leases and the principle of substance-over-form in France |
| 260 | _c2018. | ||
| 500 | _a2 | ||
| 520 | _aThis paper examines the accounting treatment of finance leases in France from a legal, fiscal, and economic angle. Although in article 212-5 of the National Accounting Code (PCG), finance leases are booked as rental contracts, legal, tax, and economic texts increasingly view them as in-substance purchases. This study aims to help improve and increase the cohesion of the French normative environment on this issue. This is relevant following the adoption of the EU Directive 34 and in relation to the principle of substance-over-form, as well as the imminent application of IFRS 16. | ||
| 690 | _apatrimony | ||
| 690 | _aaccounting law | ||
| 690 | _asubstance over form | ||
| 690 | _afinance leases | ||
| 690 | _apatrimony | ||
| 690 | _asubstance over form | ||
| 690 | _aeases | ||
| 690 | _aaccounting rules | ||
| 786 | 0 | _nACCRA | 1 | 1 | 2018-01-17 | p. 9-33 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-accra-2018-1-page-9?lang=en |
| 999 |
_c136297 _d136297 |
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